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1. What is Form 3CB-3CD?

To discourage tax avoidance and evasion, the requirement of a tax audit was introduced by the Finance Act of 1984, by inserting a new section 44AB w.e.f Assessment Year 1985-86. 
A person who is not required by or under any other law to get its accounts audited is required to furnish report of audit of the accounts under section 44AB in Form 3CB along with the required particulars in Form 3CD.

2. Who can use Form 3CB-3CD?

A CA who is registered in the e-Filing portal and one who has been assigned by taxpayer to audit Form 3CB-3CD is entitled to access this form. 

3.What are the ways in which Form 3CB-3CD can be submitted?

The form can be submitted on portal by using the JSON generated from offline utility.

4. What are some of the ways through which a CA can upload the Form 3CB-3CD?

The form can be uploaded by a CA using his Digital Signature Certificate.

5. I am required to furnish a Report of Audit of accounts under Rule 6G (u/s 44AB). Which form is applicable to me?

Rule 6G prescribes the manner of reporting and furnishing of Report of Audit of accounts to be furnished u/s 44AB. There are two types of forms - 3CA-3CD and 3CB-3CD. Therefore, only one of two will be applicable to you:

  • Form 3CA-3CD is applicable in case of person who is required by or under any other law to get its accounts audited.
  • Form 3CB-3CD is applicable in case of a person being a person whose accounts are not required to be audited under any other law.